Massachusetts law regarding small businesses

Information from the Massachusetts Trial Court Law Library concerning small business law.

Massachusetts law regarding corporations

Information from the Massachusetts Trial Court Law Library concerning laws for corporations.

Corporations overview from the Department of Revenue

If you intend to form a Massachusetts-based corporation, you must file "Articles of Organization" with the Secretary of the Commonwealth, in addition to fulfilling all applicable Internal Revenue Service, Department of Revenue, and Division of Unemployment Assistance registration requirements. The Articles of Organization contain administrative information a corporation must furnish to officially establish identity in the Commonwealth.


Corporate taxes

Massachusetts imposes a corporate excise tax on the conduct of business in a corporate capacity, sometimes measured by the income of the corporation. Businesses operating in a corporate capacity are: Corporations, joint stock companies, real estate trusts organized and operated under the Real Estate Trust Act, financial corporations, banks, or other business associations or limited liability companies or partnerships taxed as a corporation under the United States Internal Revenue Code. Here you'll find a guide to Corporate Excise Tax, and links to other corporate excise resources.


Corporate filings

Find filing information, forms, and online applications for corporations, limited liability companies (LLC), and limited partnerships doing business in the Commonwealth. Access the Corporations Online Filing System, file annual reports online, validate certificates, and more.


Annual reports: Filing with the Secretary of the Commonwealth

All domestic and foreign corporations registered in Massachusetts are required to file an annual report with the Secretary of the Commonwealth.


Submit corporate filings and annual reports online

Certain types of business entities, including domestic and foreign corporations registered in Massachusetts, are required to file annual reports with the Secretary of the Commonwealth. Most filings can be submitted online using the Corporations Online Filing System. Online filings have the same requirements as paper filings but can save you valuable time by pre-filling the screen with the data already on file. The Corporations Online Filing System is available 24 hours a day.


Corporate Database searches

Here you can search the Secretary of the Commonwealth's Corporate Database by entity name, identification number, or filing number. You can also search by an individual's name, such as an Officer or Director.


U.S. Securities and Exchange Commission (SEC) filings

All public companies, foreign and domestic, are required by law to file registration statements, periodic reports and other forms electronically through the SEC's Electronic Data Gathering, Analysis, and Retrieval system (EDGAR). Here you'll find links to a complete list of filings available through EDGAR and instructions for searching the EDGAR database.

Uniform Commercial Code (U.C.C.) filings

Visit this UCC online filing page within the Secretary of the Commonwealth's website for general Universal Commercial Code information, to search corporate and U.C.C. databases, and to file online.

Non-profit corporation forms

Information and forms from the Secretary of the Commonwealth for not-for-profit corporations organized in the Commonwealth of Massachusetts. Here you'll find Articles of Organization, Annual Report, Articles of Amendment, certificates, and more.


Form PC and Short Form PC for non-profits and charities

All non-profit charitable organizations conducting business in the Commonwealth must file an annual report (Form PC) with the Attorney General. Find instructions for filing a Form PC or Short Form PC, or for requesting a filing extension, on this page within the Attorney General's website. You will also find information about IRS Form 990-N on this page.